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There are many theories as to where magicka comes from. According to a legend, Magicka is what is left of Magnus' power when he was all but destroyed in the creation of the mortal plane. It is likely that Magicka is also made up of the residual power of the other creators of Nirn. Other theories include that when Magnus created Mundus, he unintentionally tore a hole into Aetherius, with his lesser deities opening smaller cracks, which allowed magicka to flow through stars. Others explain as being accumulated life-force of dead organisms, which mages tap to convert into magical spells, and so on.